Search
New York State Financial Reporting
… Comprehensive Financial Report This annual report presents New York State’s financial statements prepared in accordance with … Annual Financial Report Financial Condition Report of New York State This GAAP-based report provides an overview of …
https://www.osc.ny.gov/reports/financeComptroller DiNapoli Releases Municipal Audits
… operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and … were recorded and deposits were made timely and intact. …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsDiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… the Office of the State Comptroller to expedite certain unclaimed funds payments of $250 or less. Proposed by … John T. McDonald III. “My office holds over $19 billion in unclaimed funds, and we want to make sure that every New … the Office of the State Comptroller to expedite certain unclaimed funds payments of $250 or less …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneyWho Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of … or school district resources. The governing board is also generally responsible for adopting broad policies … employee, an officer, or a member of the governing board, is responsible for having a clear understanding of travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleOvertime Compensation – Enhanced Reporting
… For compensation to be classified as “overtime,” it must be paid for additional hours worked beyond one's regular schedule and … visit our Public Safety Overtime page . The following are not considered payment for overtime, and should be … Overtime pay is pay for additional hours worked beyond regular scheduled hours …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationReporting Workers' Compensation Benefits – Legacy Reporting
… compensation benefits can be paid to your employees in three different ways. How your employees are paid those …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsTier 6 Defined Contribution Plan Option
… It is administered by the State University of New York (SUNY). For further information on the defined contribution plan option, go to the Retirement Plans page of SUNY’s website . From there, click on NYS Voluntary Defined …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionState Agencies Bulletin No. 2241
… code 209) as follows: Salary Grade Current Biweekly Rate New Biweekly Rate 22 and below $14.25 $15.25 23 and above …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employeesDepartment of Taxation and Finance: Personal Income Tax
… Purpose The objective of our examination was to determine whether … by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … The objective of our examination was to determine whether personal income …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxCUNY Bulletin No. CU-569
… to the Tax Deferred Annuity Plan. The resolution approves TIAA to be the sole investment provider for the Tax Deferred …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-569-new-403b-after-tax-deferred-annuity-plan-roth-cunyAccounts Payable Advisory No. 9
… preparation of vouchers payable to National Grid may delay payment crediting and Business Units may experience … must ensure there is a unique invoice number for each voucher. Due to National Grid’s billing cycle, Business Units …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridConesus No. 1 Fire District – Internal Controls (2014M-46)
… Background The Conesus No. 1 Fire District is located in Livingston County and is governed by the Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Delaware County – Third-Party Contractual Services (2014M-287)
… Three vendors were paid approximately $770,000 for services without written contracts. The County passed a … service providers, indicating the contract period, services to be provided and the basis for compensation. … Delaware County ThirdParty Contractual Services 2014M287 …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… Purpose of Audit The purpose of our audit was to assess the controls … Delaware County is located in eastern New York State and has a population of approximately 48,000. The County is …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258East Bloomfield Fire District – Financial Operations (2017M-154)
… Develop policies and procedures for the collection of hall rental deposits and receipts, which include involvement of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… and provided for review. The Board has not filed the required Internal Revenue Service Form 990 for tax-exempt … performing custodial/maintenance services as either an employee or a contractor. Key Recommendations Ensure that … individual performing custodial/maintenance services is an employee or an independent contractor and properly report the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… Purpose of Audit The purpose of our audit was to determine whether District officials … which is governed by an elected seven-member Board of Education, has approximately 1,200 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraOrleans County – Court and Trust Funds (2014M-043)
… to ensure that financial activity is properly recorded and reported and that Court moneys are safeguarded for the period January … a court order, certain assets may be provided to the court and then delivered to the County Treasurer for safekeeping. … to ensure that financial activity is properly recorded and reported and that Court moneys are safeguarded for the …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043City of Mount Vernon – Payroll (2014M-347)
… of which approximately $80 million was attributed to payroll and related benefits. Key Findings The Council has not adopted policies related to payroll. The payroll administrator and payroll clerk, with no independent … City of Mount Vernon Payroll 2014M347 …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347